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Learn how an entity could account for flow-through shares under International Financial Reporting Standards (IFRS).
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If your company issues flow-through shares, you may be wondering: How do I account for these under IFRS? While IFRS does not specifically address accounting for flow-through shares, Viewpoints: Applying IFRS in the Mining Industry: Flow-Through Shares discusses how an entity could account for flow-through shares under IFRS.
Prepared by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this useful resource for junior mining companies features information on:
To help clarify this issue, this document also includes a practical and detailed example of a publicly traded Canadian mining entity involved in issuing flow-through shares to investors.
View our complete coverage of the 2019 federal budget. We have tax highlights, an insightful federal budget analysis as well as video interviews with our experts.
May 22, 2019
Explore important emerging technologies in accounting, business and finance at this must-attend conference for senior leaders. Connect with peers, experts and pioneers on best-fit technology solutions for your clients or organization.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.